Australia: Deferral of date for filing (lodging) country-by-country reporting statements
CbC reporting entities that have a CbC reporting obligation due by 31 December 2021 will now have until 4 February 2022 to file
Deferral of date for filing (lodging) country-by-country reporting statements
The Australian Taxation Office (ATO) today announced that country-by-country (CbC) reporting entities that have a CbC reporting obligation due by 31 December 2021 will now have until 4 February 2022 to file (lodge) such CbC reporting statements.
According to the ATO release (18 November 2021), the filing (lodgement) deferral is being allowed for CbC reporting statements—including the Master file and Local file as well as the CbC report itself—due by 31 December 2021.
The ATO is making the deferral available in response to year-end holidays and the ongoing implications of the coronavirus (COVID-19) pandemic.
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